Abstract:

(Applications Of Uniform Chart Of Account For Small And Medium Size Enterprises (Smes): Switzerland Example) At the present day, it has been made an effort about some arrangements for Small and Medium Size Enterprises (SMEs). From this point of view, this study discusses the subject through a Uniform Chart of Account suggestion for SMEs. For this purpose, it is focused on Switzerland example that has Uniform Chart of Account for SMEs. In this study, SME, Accounting Framework, General Account Plan, Chart of Accounts, Harmonization in Accounting and content and diagrammating structure of Switzerland Uniform Chart of Account for SMEs are explained. Then, the structure of Switzerland Uniform Chart of Account taken a sample is analyzed. However, it is obvious that there have been some hesitations about how much the structure of Switzerland Uniform Chart of Account for SMEs which is suitable for Excessive Dualist Accounting System can be appropriate for Turkish Firms which have Limited Monist a Uniform Chart of Account.

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